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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3,329 Documents
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Alokasi Belanja Rutin dan Belanja Modal pada Indeks Pembangunan Manusia Tahun Anggaran 2015-2017 Petrus Kakadir; I Gusti Ngurah Agung Suaryana; I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 9 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i09.p04

Abstract

This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.
Peran Moderasi Kantor Akuntan Publik Big 4 Pada Pengaruh Financial distress Terhadap Earning Management Rizhika Velajani Santoso; Suhadak Suhadak
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p05

Abstract

This study examines the effect of financial distress on earnings management by being moderated by KAP BIG 4, leverage and CFO with the aim of being able to minimize earnings management behavior to solve agency problems. This research was conducted on agricultural and mining sector companies. The final sample was 105, using purposive sampling method and using Moderated Regression Analysis (MRA) analysis technique. The results of the analysis show that financial distress has a positive effect on earnings management in agricultural and mining sector companies. Financial distress conditions encourage earnings management behavior. KAP BIG 4 has not been able to moderate the effect of financial distress on earnings management. Suggestions for further research can be to research more broadly in the manufacturing sector and add variables such as tax avoidance or ROE and DER. Keywords: Financial Distress; Earnings Management; Agency Theory; KAP BIG 4
PENGARUH DEBT TO ASSETS RATIO, DEVIDEND PAYOUT RATIO, DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN Made Agus Teja Dwipayana; I. Gst. Ngr. Agung Suaryana
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study, entitled "Effects of Debt To Asset Ratio, devidend Payout Ratio and Return On Assets Of Value Manufacturing Companies Listed in Indonesia Stock Exchange. The purpose of this study was to determine the presence or absence of the influence of Debt To Assets Ratio, devidend Payout Ratio and Return On Assets to the value of companies listed on the Stock Exchange Indonesi year period 2012-2014. The data used is secondary data obtained from the annual reports of the companies listed in Indonesia Stock Exchange 2012-2014. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The sample selection using purposive sampling method and obtained a sample of 48 companies. From the test results showed that there is a positive effect of Debt To Assets Ratio, Devidend Payout Ratio and Return On Assets of the Company Value listed on the Indonesia Stock Exchange Period 2012-2014.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR BERSAMA SAMSAT TABANAN I Made Adi Darma Putra; I Ketut Jati
E-Jurnal Akuntansi Vol 18 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research aimed to get empirical evidence about the influence of taxpayer awareness, moral obligation, tax knowledge and perceptions about tax penalties on waijb tax compliance in paying motor vehicle tax (PKB) in the Office of the Joint SAMSAT Tabanan. The theory used in this research is the Theory of Planned Behavior. The population in this research are all taxpayers motor vehicle registered in the Office of the Joint SAMSAT Tabanan until 2015 that as many as 351.829 taxpayers. The samples used in this study were 100 taxpayers with sampling technique accidental sampling method. The data collection was conducted by questionnaire. Data analysis technique used is multiple linear regression analysis. The results showed that awareness of the taxpayer, a moral obligation, tax knowledge and perceptions about tax penalties have positive impact on taxpayer compliance in paying motor vehicle tax (PKB) in the Office of the Joint SAMSAT Tabanan.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PERUSAHAAN DI BURSA EFEK INDONESIA Ni Wayan Anindyanari Candranita Pinatih; I Made Sukartha
E-Jurnal Akuntansi Vol 19 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to get empirical evidence of the company size, debt-equity ratio, profitability, subsidiaries,, the size of public accounting firm, audit fee, industry type, and auditor switching in audit delay. This research was conducted on all companies that were late to publish their annual financial report to the exchange in the period 2011-2015. The number of sampels taken are 75 companies with a purposive samping technique. The analysis technique used is multiple linear regression analysis. The result of this study show that , the size of public accounting firm and auditor switching have positive effect on audit delay, while  size of the company, debt-equity ratio, profitability, subsidiaries, audit fees, and industry types have no effect on audit delay.
Kepuasan Kerja Memoderasi Gaya Kepemimpinan Transformasional dan Budaya Organisasi Berbasis THK Pada Kinerja Organisasi N Kadek Lilik Ayu Pratiwi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 21 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p06

Abstract

This study aimed to determine the effect of transformational leadership, organizational culture based Tri hita karana to organizational performance and job satisfaction as a moderating in the District Abiansemal LPD. Data collection method used was a questionnaire with non-probability sampling technique that includes sampling saturated and obtain 34 respondents. Data analysis technique used is the Linear Regression Analysis and Moderated Regression Analysis (MRA) to test the coefficient of determination, test the feasibility of the model and t test to test the hypothesis. The results showed that transformational leadership style has a positive effect on the performance of the organization, organizational culture based Tri hita karana positive effect on organizational performance. The job satisfaction is not able to moderate the influence of transformational leadership on organizational performance, but job satisfaction is able to moderate the influence of organizational culture Tri hita karana based on the performance of the organization.
ANALISIS LABA DAN ARUS KAS OPERASI SEBAGAI PREDIKTOR ARUS KAS DI MASA DEPAN A.A. Putu Merta Budiyasa; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 13 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to provide empirical evidence about the effect of gross profit, operating income, net income and operating cash flow as predictor of the future cash flow. The study was conducted on companies listedson the Indonesia Stock Exchange. The sample is determined by purposive sampling method of 51 companies with 134 observations. Data obtained from www.idx.co.id. Data were analyzed using multiple regression analysis techniques. Results of thish study conclude that gross income, operating income, and operating cash flow take effect on operating cash flow in the future, only net income variable do not affect the operating cash  flow  in  the  future. It is suggested that further research might  use a longer study period and additional variables to obtain a better predictor.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, E-FILING, DAN TAX AMNESTY TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK Santi Krisna Dewi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p30

Abstract

The aims of the current study are to determine the effect of taxpayer awareness, tax sanctions, the application of e-filing system, and the knowledge about tax amnesty on the personal taxpayer reporting compliance in the East Denpasar Tax Office. The population of this study was conducted on personal taxpayer registered in the East Denpasar Tax Office. Non probability sampling method and purposive sampling technique were applied to determine the samples. The numbers of samples used were 100 respondents calculated using Slovin formula. The data were collected by questionnaire measured by likert scale. The result of the current study shows that taxpayer awareness, tax sanctions, the application of e-filing system, and the knowledge about tax amnesty have a positive and significant impact on the personal taxpayer reporting compliance in the East Denpasar Tax Office. Keyword: Taxpayer, e-filing, tax amnesty, taxpayer compliance
PENGARUH LOAN TO ASSET RATIO, DEBT EQUITY RATIO, NET PROFIT MARGIN DAN PRICE TO BOOK VALUE PADA RETURN BANK Ni Putu Anning widar Ayu Lupita Siwi; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 14 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Return shares are income obtained by the shareholders as a result of investments in companies. This research aims to understand the influence of Loan to Asset Ratio (LAR), Debt Equity Ratio (DER), Net Profit Margin (NPM), and Price to Book Value (PBV) on return the stocks of banking concerns listed on the indonesia stock exchange of an observation the 2010-2014. The total sample in this research as many as 15 banking company which is listed on the indonesia stock exchange with sample purposeve as a method of the sample collection. The data used represents data skunder and techniques of the analysis used is that multiple linear regression. The results show that the testing LAR, NPM and PBV have had a positive impact on return share, while DER not have had a positive impact on return shsre.
Pengaruh Manajemen Laba dan Ukuran Perusahaan pada Beban Pajak Tangguhan Hendy Anggara; I Made Sukartha
E-Jurnal Akuntansi Vol 23 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i02.p21

Abstract

Indonesian is one of the countries that rely on tax revenue as the main source of state income. The income tax-oriented accounting method of accounting recognizes deferred tax liabilities and assets against future fiscal consequences caused by temporary differences and residual losses that have not been compensated. The temporary differences that lead to an increase in future tax amount will be recognized as deferred tax liabilities, therefore the company must recognize a deferred tax burden. The purpose of this study is to obtain empirical evidence of the influence of earnings management and firm size on deferred tax expense. The sample in this study is a company listed on the Indonesia Stock Exchange in 2012-2016 amounting to 10 companies using purposive sampling method. Deferred tax expense can be measured by the total deferred tax expense per year divided by the total assets of the company per year. The results showed that earnings management had a negative effect on deferred tax expense, and firm size had a positive effect on deferred tax expense

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